The practice of the Balanced Scorecard in health care services

Beata Kollberg and Mattias Elg

International Journal of Productivity and Performance Management, 2011, vol. 60, issue 5, 427-445

Abstract: Purpose - The purpose of this paper is to identify the main characteristics of the Balanced Scorecard (BSC) practice in health care services Design/methodology/approach - The paper uses a case study approach focusing on three health care organisations in Sweden using the BSC. The focus is upon different management levels in a hierarchical branch in each organisation. Findings - The paper concludes that the BSC is used as a tool for improving internal capabilities and supporting organisational development. More specifically, the BSC is used as a tool by management and employees in discussions, information dissemination, knowledge creation, follow‐up and reporting processes. Instead of using the BSC as a tool to implement and communicate strategy formulated by management it is used as a tool for opening up the organisation and providing a foundation for an improvement dialogue, which consequently increases the demands on management. Research limitations/implications - The paper contributes to changing the focus in existing research away from the design and construction of the BSC towards its use in managerial work. Practical implications - The paper emphasises important aspects in using the BSC in a health care context that will help managers in improving performance measurements. Originality/value - The paper shows that the use of the BSC includes several aspects, such as the purpose of the system, implementation process, actions taken and the expected contribution.

Keywords: Balanced Scorecard; Performance measures; Health care; Case studies; Health services; Sweden (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijppmp:v:60:y:2011:i:5:p:427-445

DOI: 10.1108/17410401111140374

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